${?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{45.}Using\text{a}\text{b}\text{u}\text{s}\text{i}\text{v}\text{e}\text{l}\text{a}\text{n}\text{g}\text{u}\text{a}\text{g}\text{e}\text{w}\text{i}\text{t}\text{h}an\text{e}\text{m}\text{p}\text{l}\text{o}\text{y}\text{e}\text{e}of\text{t}\text{h}\text{e}\text{I}\text{n}\text{t}\text{e}\text{r}\text{n}\text{a}\text{l}\text{R}\text{e}\text{v}\text{e}\text{n}\text{u}\text{e}\text{S}\text{e}\text{r}\text{v}\text{i}\text{c}\text{e}is\text{g}\text{r}\text{o}\text{u}\text{n}\text{d}\text{s}\text{f}\text{o}\text{r}\text{s}\text{u}\text{s}\text{p}\text{e}\text{n}\text{s}\text{i}\text{o}\text{n}to\text{p}\text{r}\text{a}\text{c}\text{t}\text{i}\text{c}\text{e}\text{b}\text{e}\text{f}\text{o}\text{r}\text{e}\text{t}\text{h}\text{e}\text{I}\text{n}\text{t}\text{e}\text{r}\text{n}\text{a}\text{l}\text{R}\text{e}\text{v}\text{e}\text{n}\text{u}\text{e}\text{S}\text{e}\text{r}\text{v}\text{i}\text{c}\text{e}\text{.}}$

$230$: ${?}_{?}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}$

${?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}46.$ Filing a frivolous return $is$ grounds for being penalized $by$ the Internal Revenue Service.

$230$: ${?}_{?}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}$

${?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}47.$ A practitioner may not use $or$ disclose any return information without the consent $of$ the taxpayer $in$ any situation.

$230$: ${?}_{?}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}$

${?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}48.$ A practitioner may advise a client $to$ submit a document, affidavit, $or$ other paper $to$ the IRS $ifit$ contains information that demonstrates $an$ intentional disregard $of$ a rule $or$ regulation unless $it,in$ conjunction with other documentation, $in$ good faith, challenges the rule $or$ regulation.

$230$: ${?}_{?}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}$

${?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}49.$ A practitioner must possess the necessary competence $to$ engage $in$ practice before the Internal Revenue Service.

$230$: ${?}_{?}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}$

${?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}50.$ A practitioner may not represent two separate clients $if$ the representation $of$ one will adversely affect the position $of$ the other.

$230$: ${?}_{?}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}$